Proposed Collection; Comment Request for Form 8835, 18872-18873 [2018-09026]
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Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices
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SUPPLEMENTARY INFORMATION:
1. Title: Claim for Refund of Excise
Taxes.
OMB Number: 1545–1420.
Form Number: 8849 and Schedule 1,
Schedule 2, Schedule 3, Schedule 5,
Schedule 6, Schedule 8.
Abstract: The regulations allow for
refunds of taxes (except income taxes)
or refund, abatement, or credit or
interest, penalties, and additions to tax
in the event of errors or certain actions
by the IRS. Form 8849 is used by
taxpayers to claim refunds of excise
taxes.
Current Actions: There are no
significant changes to the form
previously approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, and not-for-profit
institutions, farms, and Federal, state,
local or tribal governments.
Estimated Number of responses:
111,147.
Estimated Time per Response: 8 hours
and 31 minutes.
Estimated Total Annual Burden
Hours: 946,827.
2. Title: Underpayment of Estimated
Tax by Individuals, Estates, and Trusts
(Form 2210), and Underpayment of
Estimated Tax by Farmers and
Fishermen (Form 2210–F).
OMB Number: 1545–0140.
Form Number: 2210 and 2210–F.
Abstract: Internal Revenue Code
section 6654 imposes a penalty for
failure to pay estimated tax. Form 2210
is used by individuals, estates, and
trusts and Form 2210–F is used by
farmers and fisherman to determine
whether they are subject to the penalty
and to compute the penalty if it applies.
The Service uses this information to
determine whether taxpayers are subject
to the penalty, and to verify the penalty
amount.
Current Actions: There will be a
reduction in the number of respondents
previously approved by OMB.
Type of Review: Reinstatement of a
previously approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and farms.
Estimated Number of Respondents:
599,999.
Estimated Time per Respondent: 4
hrs.
Estimated Total Annual Burden
Hours: 2,405,663.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
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respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has practical
utility; (b) the accuracy of the agency’s
estimate of the burden of the collection
of information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide the requested information.
Approved: April 23, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09029 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8835
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning Form 8835,
SUMMARY:
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Renewable Electricity Production
Credit.
Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke
at (202) 317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Renewable Electricity
Production Credit.
OMB Number: 1545–1362.
Form Number: Form 8835.
Abstract: Form 8835 is used to claim
the renewable electricity production
credit. The credit is allowed for the sale
of electricity produced in the United
States or U.S. possessions from qualified
energy resources. The IRS uses the
information reported on the form to
ensure that the credit is correctly
computed.
Current Actions: There are no changes
being made to this form at this time.
Type of Review: Extension of a current
OMB approval.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
477.
Estimated Time per Respondent: 18
hrs. 26 minutes.
Estimated Total Annual Burden
Hours: 8,720.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
DATES:
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Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09026 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 3468
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning Form 3468,
Investment Credit.
DATES: Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke
at (202) 317–6009, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Investment Credit.
OMB Number: 1545–0155.
Abstract: Form 3468 is used to
compute Taxpayers’ credit against their
income tax for certain expenses
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SUMMARY:
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incurred for their trades or businesses.
The information collected is used by the
IRS to verify that the credit has been
correctly computed.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a current
OMB approval.
Affected Public: Business or other forprofit.
Estimated Number of Responses:
15,345.
Estimated Time per Response: 34
hours, 7 minutes.
Estimated Total Annual Burden
Hours: 523,418.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09024 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
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18873
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8352 and TD 8531
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning TD 8352 (temp &
final) Final Regulations Under Sections
382 and 383 of the Internal Revenue
Code of 1986; Pre-change Attributes; TD
8531—Final Regulations Under Section
382.
DATES: Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke
at (202) 317–6009, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: TD 8352 (temp & final) Final
Regulations Under Sections 382 and 383
of the Internal Revenue Code of 1986;
Pre-change Attributes; TD 8531—Final
Regulations Under Section 382.
OMB Number: 1545–1120.
Abstract: (TD 8352) These regulations
require reporting by a corporation after
it undergoes an ‘‘ownership change’’
under Code sections 382 and 383.
Corporations required to report under
these regulations include those with
capital loss carryovers and excess
credits. (TD 8531) These regulations
provide rules for the treatment of
options under Code section 382 for
purposes of determining whether a
corporation undergoes an ownership
change. The regulation allows for
certain elections for corporations whose
stock is subject to options.
Current Actions: There is no change to
these existing regulations.
SUMMARY:
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]]>Agencies
[Federal Register Volume 83, Number 83 (Monday, April 30, 2018)]
[Notices]
[Pages 18872-18873]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-09026]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8835
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning Form 8835, Renewable Electricity Production Credit.
DATES: Written comments should be received on or before June 29, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to LaNita Van
Dyke at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Renewable Electricity Production Credit.
OMB Number: 1545-1362.
Form Number: Form 8835.
Abstract: Form 8835 is used to claim the renewable electricity
production credit. The credit is allowed for the sale of electricity
produced in the United States or U.S. possessions from qualified energy
resources. The IRS uses the information reported on the form to ensure
that the credit is correctly computed.
Current Actions: There are no changes being made to this form at
this time.
Type of Review: Extension of a current OMB approval.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 477.
Estimated Time per Respondent: 18 hrs. 26 minutes.
Estimated Total Annual Burden Hours: 8,720.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the
[[Page 18873]]
agency, including whether the information shall have practical utility;
(b) the accuracy of the agency's estimate of the burden of the
collection of information; (c) ways to enhance the quality, utility,
and clarity of the information to be collected; (d) ways to minimize
the burden of the collection of information on respondents, including
through the use of automated collection techniques or other forms of
information technology; and (e) estimates of capital or start-up costs
and costs of operation, maintenance, and purchase of services to
provide information.
Approved: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-09026 Filed 4-27-18; 8:45 am]
BILLING CODE 4830-01-P
